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6015(b) provides complete or proportionate relief from liability
for an innocent spouse, similar to former section 6013(e).
Section 6015(c) permits a taxpayer who is divorced or separated
to elect to have his or her tax liability calculated as if
separate returns had been filed, and, finally, section 6015(f)
provides an opportunity to obtain equitable relief if relief is
not otherwise available to a spouse.
The Court first addresses petitioner's claim for relief
under section 6015(b). To qualify for relief under this
provision, a taxpayer must establish that:
(1) A joint return was made under section 6013. Sec.
6015(b)(1)(A).
(2) There was an understatement of tax attributable to
erroneous items of one spouse. Sec. 6015(b)(1)(B).
(3) At the time of signing the return, the spouse seeking
relief did not know and had no reason to know of such
understatement. Sec. 6015(b)(1)(C).
(4) Taking into account all the facts and circumstances, it
is inequitable to hold the spouse seeking relief liable for the
deficiency in tax attributable to the understatement. Sec.
6015(b)(1)(D).
(5) The spouse requesting relief has elected the benefits of
subsection (b) within a certain prescribed time period. Sec.
6015(b)(1)(E).
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